PANKAJ SHARMA,SURAT vs. INCOME TAX OFFICER 19(2)(4), MUMBAI, MUMBAI
Income Tax Appellate Tribunal, MUMBAI “C” BENCH : MUMBAI
Before: SHRI VIKRAM SINGH YADAV & SHRI ANIKESH BANERJEE
PER VIKRAM SINGH YADAV, A.M :
These are two appeals filed by the assessee against the order(s) of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal
Centre (NFAC), Delhi [„Ld. CIT(A)‟], dated 22-07-2025, pertaining to Assessment Years (AYs.) 2019-20 & 2022-23. 2. At the outset, the Ld.AR submitted that both these matters have been decided ex-parte qua the assessee by the Ld.CIT(A). It was further submitted that the assessee did file response to the notices issued by the Ld.CIT(A) and sought adjournment due to tax filing and tax audit commitment. However, due to non-prosecution, the Ld.CIT(A) has dismissed both the appeals so filed by the assessee. It was submitted that in the interest of justice, the assessee be allowed one more opportunity and it was stated at the Bar that the assessee shall attend the proceedings and shall not seek any undue adjournment, without showing reasonable cause.
The Ld.DR is also heard, who has not raised any specific objection.
After hearing both the parties and considering the limited prayer so raised by the assessee and which has not been specifically contested by the Ld. DR, the matter is set aside to the file of the Ld.CIT(A) to decide the same afresh, as per law after providing reasonable opportunity to the assessee.
In the result, both the appeals are allowed for statistical purposes.
Order pronounced in the open court on 13-11-2025 [ANIKESH BANERJEE]
[VIKRAM SINGH YADAV]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai,
Dated: 13-11-2025
TNMM
Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R, ITAT, Mumbai
5)
Guard file
By Order
Dy./Asst.